Search results

The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both corporate size, profitability, leverage and institutional ownership.

A sample of 67 of nonfinancial companies listed in the Saudi market during the period 2015–2018 was used. Multivariate regression analysis was performed to analyze the relationship between the four corporate characteristics and timeliness of financial reporting.

The findings revealed that financial reporting timeliness is significantly correlated with three of the corporate's characteristics, which are company size, profitability and leverage, while there is no significant effect of institutional ownership on the timeliness of financial reporting.

The findings of this study may not be generalizable to all companies listed in the Saudi market as a result of limiting the study to nonfinancial companies and excluding financial companies from the sample. Future research may explore the determinants of the timeliness of these companies' financial reporting.

Given the significant interest expressed by investors, regulators and researchers in the field of financial reporting timeliness, especially in emerging markets where financial reports are almost the main and only source of information, this study highlights the role that corporate characteristics play in influencing the financial reporting timeliness in Saudi Arabia as one of emerging markets.

Despite the importance of financial reporting timeliness, there are very few studies that have examined this issue in Saudi Arabia. This study contributes to bridging this gap by examining the relationship between the corporate characteristics and the timeliness of financial reports.

This study examines joint audits’ impact on financial statement timeliness in emerging markets in Kuwait.

We use a sample of nonfinancial firms listed on the Kuwait Stock Exchange from 2000 to 2020.

We find that joint audits are significantly negatively associated with financial statements’ timeliness. This suggests that firms employing two auditors (joint audits) issue their financial statements in relatively shorter periods. Our results are robust and consistent with our initial findings, even after assessing the impacts of the Big 4, profitability and firm size on them.

The findings show that mandating joint audits decreases audit report lag (ARL). We recommend that regulators and policymakers consider the potential implications of removing mandated joint audits, such as longer ARL.

This study contributes to the limited literature on joint audits and timeliness by exploring their relationship in the context of listed nonfinancial firms in an emerging market. The findings contribute to the ongoing debate about the costs and benefits of joint audits by showing the improvement of financial reporting timelines. Our findings assist regulators and policymakers in determining whether to implement or abolish joint audits.

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.

The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.

The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.

The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

This research aims to investigate the negative aspects of digital transformation (DT) impacting various segments of society in the Emirate of Abu Dhabi, one of the seven Emirates comprising the United Arab Emirates. Specifically, it focuses on perceptions of participants to well-being: social connections and activities, physical health, mental health, the impact on the younger generation, and security/cybercrime.

Using data from the 3rd Abu Dhabi Quality of Life Survey, which is an annual large-scale survey, this study employs analysis of variance and regression analysis to explore the associations between the perceived negative impact of DT and various well-being indicators.

The study reveals that the perceived negative impact of digital transformation on the younger generation is of the highest concern, followed by concerns about mental health and social relationships. Results also show significant variations among different demographic categories. Among the perceived negative impacts, mental health, social trust, and happiness emerge as the most affected well-being indicators.

The originality and value of this study lie in its large social survey sample of over 80,000 participants. The findings suggest that the negative effects of DT are not uniformly experienced across different segments of the population. The study highlights the need for further research on the adverse effects of DT and recommends that policymakers develop targeted strategies to address the specific needs of different community segments, particularly vulnerable groups. Additionally, it emphasizes the importance of adaptive policies for younger age groups to prepare them for a digital future.

The purpose of this study is to explore the impacts of aid in the form of food, cash, and agricultural inputs on internal migration following a series of cyclones in the southern coastal areas of Bangladesh. The impacts of sources of aid, such as institutional or social network sources, were also analysed. With the increasing frequency of extreme climatic events, it becomes crucial to understand the impacts of different post-cyclonic aid on human mobility.

A total of 472 households across 16 blocks (moujas) in the Patharghata sub-district of Barguna district were selected for participation using a stratified sampling strategy. Data were captured via a survey which included individual and household-level demographics, migration and aid-receipt following cyclones. Data were analysed using a mixture of descriptive and inferential statistical methods.

The analysis revealed that migration was significantly higher among households which did not receive institutional food aid. More specifically, non-receipt of food aid and cash aid after a cyclone, different sources of income, non-availability of alternative sources of income, lack of land ownership and severity of cyclones up to a certain level increased migration among the households where a minority of household members migrated. In contrast, the absence of food aid and the severity of cyclones were found to be significant factors in increasing migration among the households where a majority of household members migrated. The authors argue that the decision to migrate from the households where most members migrated increased with the rise in cyclone severity.

The contribution of this research in the field of aid and migration is unique. To the best of the authors’ knowledge, no research was conducted before on the impacts of distribution and type of aid on internal migration following a cyclone.

After 15 years of research, this paper aims to present a review of the academic literature on the ISO/IEC 27001, the most renowned standard for information security and the third most widespread ISO certification. Emerging issues are reframed through the lenses of social systems thinking, deriving a theory-based research agenda to inspire interdisciplinary studies in the field.

The study is structured as a systematic literature review.

Research themes and sub-themes are identified on five broad research foci: relation with other standards, motivations, issues in the implementation, possible outcomes and contextual factors.

The study presents a structured overview of the academic body of knowledge on ISO/IEC 27001, providing solid foundations for future research on the topic. A set of research opportunities is outlined, with the aim to inspire future interdisciplinary studies at the crossroad between information security and quality management. Managers interested in the implementation of the standard and policymakers can find an overview of academic knowledge useful to inform their decisions related to implementation and regulatory activities.

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.

Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).

The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.

This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.

The purpose of this paper is to apply social theory to the creation of a mass-media communications intervention designed to encourage earthquake-resistant construction in Nepal.

A three-step process was employed in this study: first, a narrative literature review was completed regarding the motivation of protective action. Second, key informant elicitation interviews with 15 community members at five public schools who supported making their buildings earthquake-resistant informed the script for a documentary film. Finally, the film was reviewed with stakeholders, plus 16 community members associated with a school in need of seismic work. Sociograms were used to determine relative closeness of the study participants to the film role models.

Motivating factors identified in the literature synthesis were included in the film, which focussed on effective actions taken by role models, and avoided the use of fear-based appeals. Key informant interviews yielded role-modeling details for the film script, including triggers and obstacles faced by the community members, and outcomes of their actions. Sociogram outcomes guided film editing and increased relative screen time for those community members with whom the study participants felt greater closeness. A pretest-posttest cluster randomized trial (details reported elsewhere) showed greater gains in knowledge, perceived outcome effectiveness, and intended behaviors among intervention film viewers than control participants.

This three-step process yielded the information required by a practitioner to develop a theory-based, culturally appropriate mass-media intervention designed to motivate reduction of disaster risk.

This study aims to explore the effect of mental health in terms of depression, anxiety, stress, fear of COVID-19 and quality of life (QoL) on the reluctance to be vaccinated in a population of Palestinian adults living in occupied Palestinian territories and Israel.

The authors recruited 1,122 Palestinian adults who consented to participate in the study; 722 were females, and the mean age of the sample was 40.83 (SD 8.8). Depression, anxiety, and stress scale (DASS), World Health Organization QoL-BREF, FCov-19 and reluctance to the vaccine scale were administered; hierarchical regression analysis was applied to test vaccine reluctance as a dependent variable, and mental health, fear of COVID-19 and QoL as independent variables. This study hypothesized influence of such variables on the vaccine choice with differences due to the participants’ geographical locations.

Findings showed an effect of mental health, particularly depression, QoL and fear of COVID on vaccine reluctance, with depression and fear of COVID in the West Bank and Gaza, while in Israel, QoL played a role in vaccination choices.

The future needs to be comprehended more thoroughly to discover mutations and fluctuations over time in vaccine hesitancy and the increasing role of psychological distress, diminished QoL and fear of Covid-19. Online recruitment might not have allowed the study to include the most disadvantaged strips of the Palestinian population.

Human rights perspectives must be considered in public health and public mental health policies to ensure the QoL and well-being for the Palestinian population during and following the pandemic.

The crumbling of the Palestinian health-care system exacerbated the sense of dread among the population and made them less likely to vaccinate. The pandemic-like spread of Covid-19 prompts a plea for the global community to actively advocate for the urgent re-establishment of equity, autonomy and durability of the medical infrastructure in the occupied territories and equal entitlements for the Palestinians in Israel.

The results demonstrated the importance for public mental health to consider the multiple levels implied in the vaccine refusal in Palestine and Israel among the Palestinian population.